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Verified Category: Paper

HSN Code 4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard

Current GST Rate
18%
Verified ✓
Rate noteRate varies within this heading — 0%: Postal items, like envelope, Post card etc., sold by…; 5%: Boxes, pouches, wallets and writing compendiums, of…; 18%: Envelopes, letter cards, plain postcards and…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4817 specifically identifies envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 4817 on all Tax Invoices for envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 4817

"Classifying envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Paper category. AasanKhata automatically monitors these shifts for you."